EXHIBIT 24:  POWER OF ATTORNEY

The undersigned Directors of Paychex, Inc., do hereby constitute and appoint B.
Thomas Golisano their true and lawful attorney and agent, to execute the
Paychex, Inc., Annual Report on Form 10-K for the fiscal year ended May 31,
1999, for us and in our names as Directors, to comply with the Securities
Exchange Act of 1934, and the rules, regulations and requirements of the
Securities and Exchange Commission, in connection therewith.




Dated:  August 13, 1999         /s/ Steven D. Brooks
                                -------------------------
                                Steven D. Brooks

Dated:  August 13, 1999         /s/ G. Thomas Clark
                                -------------------------
                                G. Thomas Clark

Dated:  August 12, 1999         /s/ David J. S. Flaschen
                                -------------------------
                                David J. S. Flaschen

Dated:  August 16, 1999         /s/ Phillip Horsley
                                -------------------------
                                Phillip Horsley

Dated:  August 12, 1999         /s/ Grant M. Inman
                                -------------------------
                                Grant M. Inman

Dated:  August 11, 1999         /s/ Harry P. Messina, Jr.
                                -------------------------
                                Harry P. Messina, Jr.

Dated:  August 12, 1999         /s/ J. Robert Sebo
                                -------------------------
                                J. Robert Sebo